Ethics in professional auditor judgments

Today's business and social interactions require follow ethical considerations. Profit gain requirements, does not justify immoral activities and ignoring accepted conduct by society.Decision-making process through a structured review and compliance with ethical rules set developed by the professional institutions and moral values governing society is to be explained. In this study we examine The effects of codes of ethics in professional auditing judgments on both motivational and pragmatic steps.In this research, a survey approach experimental design consisted of four independent experimental situation has been used. Data gathered by using questionnaire in design with the post-test method. Statistical analysis express that the impact of codes of ethics on motivation and performance of professional auditors is significant. Also the gender is effective on judgments and women have applied more moral judgments. Considering the positive impact of codes of ethics on professional judgments quality, a course of codes of ethics is considerable. Students must discuss issues and differences in professional and be aware with expectations and demands of society for professional ethics. In addition, audit institutions may also use results of this study to recruit and train their employees and not limited to experience and training technical discussions.